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yang qi xia shu ke yan shi ye dan wei zhi xing xin zhun ze dui ye ji kao he de ying xiang
Author(s): 
Pages: 18-19
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  科研事业单位报表转换业绩考核;
Abstract: 在中央企业全面实施《企业会计准则》后,央企下属科研事业单位面临着事业会计核算办法和企业报表编制规则的双重要求。特别是国资委出台了《中央企业负责人经营业绩考核暂行办法》后,企业报表及相关指标成为衡量科研事业单位业绩的主要依据。而由于事业会计制度与企业会计准则之间存在差异,现有事业单位报表转换规则相对不够完善,在一定程度上制约了对科研事业单位经营业绩的合理评价。
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